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07 · Regulation and funding: what the EU rules ask of Halaman, and who pays for the response

Version 2, revised 22 September 2026 from the extended second-pass research notes in this repository (research/regulation-compliance.md sections 1-10 and its facts file; research/incentives-funding.md sections 1-12 and its facts file; docs/01-company-profile.md). The notes rest on search-engine snippets; official sites could not be fetched. Every claim below carries its source URL. Confidence is marked where the notes mark it. Anything the notes do not cover is written as "[to verify]", not guessed. Version 1 carried 58 such items; this version closes those the extended notes support and keeps the rest. Dates are as of 22 September 2026.


Özet (TR)

Sahibi için kısa özet (v2, 22 Eylül 2026)

  1. Üç yakın tarih. PPWR 12 Ağustos 2026'dan beri yürürlükte: her ambalaj kalemi için Uygunluk Beyanı ve teknik dosya; gıda temaslı ambalajda PFAS sınırları (tek madde 25 ppb, toplam 250 ppb, toplam flor 50 ppm), geçiş süresi yok. 27 Eylül 2026'dan itibaren dengeleme (offset) esaslı "iklim nötr" ifadesi AB'de yasak; Almanya aynı gün UWG değişikliğiyle uyguluyor, üretilmiş stok için istisna yok. EUDR 30 Aralık 2026'da başlıyor; 13 Temmuz 2026 tarihli delege tüzük boş karton ihracatını kapsamda tuttu, yalnızca %100 geri dönüştürülmüş elyaf muaf.
  2. En acil iş: web sitesi, blog, etiket ve teklif metinlerindeki "climate neutral / klimaneutral / karbon nötr" ifadelerini bu hafta değiştirin. Fransa'da bu ifade ambalajda 2023'ten beri yıllık ISO 14067 bilançosu gerektiriyor; Türkiye'de Reklam Kurulu 2022'den beri açıklamasız "karbon nötr" ifadesine ceza kesiyor. ClimatePartner etiketi "ClimatePartner-zertifiziert" olarak yenileniyor ve azaltım hedefi istiyor.
  3. Halaman CSRD, CSDDD ve LkSG kapsamında değil. 3 Temmuz 2026'da kabul edilen VSME standardı, büyük müşterilerin 1.000 çalışan altı tedarikçiden isteyebileceği bilgiyi yasal olarak sınırlıyor: tek bir VSME raporu hazırlayıp her müşteriye verin. AB Zorla Çalıştırma Tüzüğü 14 Aralık 2027'de tüm ürünler için başlıyor; SMETA denetimi standart kanıt.
  4. Türkiye tarafında: Ambalaj Bilgi Sistemi yıllık bildirimi (Mart sonu; ihracat dahil). GEKAP 2026 kâğıt-karton tarifesi 3,30 TL/kg (%49 artış; ihracat ambalajı için ödenmediği ve beyan sıklığı doğrulanacak). 1 Ocak 2026'dan beri ihracat faturası yalnızca e-Fatura, 12 haneli GTİP zorunlu. A.TR MEDOS üzerinden elektronik; Birleşik Krallık'a menşe beyanı yeterli.
  5. Sertifikalar: halaman.com kalite sayfası ISO 9001, ISO 12647-2, ISO 14001, FSC, BRCGS (Issue 7 döngüsü; 10 Ağustos 2026'dan itibaren yeni pozisyon bildirimi), Mellow Colour, SMETA, amfori BSCI ve Sıfır Atık belgelerini listeliyor. EcoVadis, ISO 15378 ve PEFC bulunamadı. Sayfadaki indirilebilir "Climate Neutral" sertifikası EmpCo açısından gözden geçirilmeli. Belge ve test maliyetleri Ticaret Bakanlığı "pazara giriş belgesi" desteğiyle yılda 7,24 milyon TL'ye kadar geri alınabilir (Ek-1/B listesi kontrol edilecek).
  6. Yapay zekâ için en yüksek getiri: SKU başına ürün ana verisinden DoC, teknik dosya, EUDR beyanı, VSME raporu ve anket cevaplarını üreten belge üreteci; artı EN/TR/DE/FR kurallarını uygulayan bir "iddia denetleyici".
  7. Finansman takvimi: TÜBİTAK 1832 Sanayide Yeşil Dönüşüm (KOBİ şartı yok) 12 Ekim 2026; IFB Hamburg Digital Check (GmbH, %50, en fazla 7.500 €) Ekim 2026'ya kadar; KOSGEB Yapay Zekâ Kredisi (0,5-5 milyon TL, %0 faiz) 31 Aralık 2026; TÜBİTAK 1507 (3,5 milyon TL, %75) ve 1501 (proje başına 20 milyon TL hibe tavanı) Ocak 2027; 1711 YZ çağrısı 2027 yazı. Yurt dışı fuar desteği 2026'da fuar başına 738.563 / 1.231.848 / 3.698.274 TL tavanlı. KOSGEB ve TÜBİTAK 1501/1507 için önce KOBİ statüsü (250 çalışan altı; net satış veya bilanço 1 milyar TL altı) 2025 mali tablolarıyla doğrulanmalı.

1. Why this chapter matters

Halaman exports most of its output to France, Italy, the UK, Germany and Slovakia (docs/01-company-profile.md). About 70% of customers ask about certifications (research/CONTEXT.md). From 2026 the EU shifts from asking for certificates to asking for documents per packaging item: a declaration of conformity, a technical file, a deforestation due-diligence reference, and substantiated environmental claims. None of these fall on Halaman directly as a non-EU seller. All of them are pushed upstream by the EU importer, which is either the customer or Halaman Packaging GmbH in Hamburg. The company that can produce these documents quickly, per SKU, in three languages, keeps the nominations. The Turkish carton sector was briefed on PPWR and EUDR by KASAD and SEKAMSAN at the Istanbul Chamber of Industry on 1 July 2026, so customers and competitors know the rules (http://www.kasad.org.tr/kasad-sekamsan-geleneksel-karton-ambalaj-semineri-2026/).


2. What changes for Halaman's EU customers, by date

Date Rule What it requires Who asks Halaman for what Source
Since 12 Aug 2026 PPWR, Regulation (EU) 2025/40, first obligations Applies directly in all member states, no transitional grace for newly placed stock. Manufacturer draws up Annex VII technical documentation and issues an Annex VIII EU declaration of conformity (DoC) for each packaging item. Art. 10(2): no double walls, false bottoms or features that inflate perceived volume. Combined lead, cadmium, mercury and hexavalent chromium not above 100 mg/kg. PFAS in food-contact packaging, all materials including paper and board: 25 ppb per non-polymeric PFAS substance, 250 ppb for the sum of non-polymeric PFAS, 50 ppm total PFAS including polymeric; no grandfathering; certificates of analysis from accredited laboratories per packaging type. Art. 45: non-EU producers appoint an authorised representative for EPR in each member state from 12 Aug 2026 (the proposed suspension to 2035 covers EU producers only). Germany: VerpackDG replaces most of VerpackG on 12 Aug 2026; initial LUCID registration stays the producer's own duty. National fines reported up to EUR 200,000 plus sales bans (verify per state). The EU importer must verify before placing on the market that the non-EU manufacturer carried out the conformity assessment, created the technical file and issued the DoC; keeps a copy 5 years (single-use) or 10 years (reusable); its name and address must appear on the packaging or documents. Brand owners ask suppliers for material composition, recycled-content figures, recyclability assessment, substance compliance, weight and minimisation evidence, heavy-metal test reports and, for food contact, PFAS certificates of analysis per board grade. Records kept 5 to 10 years. The EPR "producer" of empty packaging sold B2B is normally the brand customer that fills it; where Halaman Packaging GmbH imports and sells packaging in Germany it is the Hersteller under VerpackDG and must register in LUCID itself [to verify with the customer's compliance scheme or a German EPR adviser]. https://www.noerr.com/en/insights/new-eu-packaging-regulation-what-companies-must-now-take-into-account ; https://www.obelis.net/news/ppwr-the-new-eu-packaging-regulation-taking-effect-in-august-2026/ ; https://www.tanso.de/en/blog/ppwr-declaration-of-conformity-and-technical-documentation-what-companies-must-submit-from-august-12-2026 ; https://www.coolset.com/academy/who-is-the-manufacturer-importer-under-ppwr ; https://ppwrconnect.com/blog/ppwr-importer-obligations-non-eu-manufacturers ; https://www.ideagen.com/thought-leadership/blog/ppwr-supplier-requirements-what-you-need-to-collect ; https://waste2wear.com/ppwr-supplier-questionnaires/ ; https://gramta.com/articles/how-to-collect-ppwr-technical-documentation ; https://www.getsunhat.com/blog/ppwr-pfas-restrictions-food-contact-packaging ; https://www.intertek.com/products-retail/insight-bulletins/2026/1536-eu-ppwr-requirements-effective-from-august/ ; https://www.coolset.com/academy/ppwr-authorised-representative ; https://www.ecopv-eu.com/en/blog-en/epr-authorized-representative-for-packaging-ppwr-2026/ ; https://ppwr-doc.com/ratgeber/verpackung-lizenzieren ; https://lucid.verpackungsregister.org/ ; https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng
27 Sep 2026 EmpCo, Directive (EU) 2024/825 (Empowering Consumers for the Green Transition) Bans claims that a product has a neutral, reduced or positive climate impact when the claim rests on offsetting outside the value chain. Banned examples: "climate neutral", "CO2 neutral certified", "carbon positive", "climate net zero", "climate compensated", "reduced climate impact", "limited CO2 footprint". Still allowed: specific, substantiated claims about one named aspect; forward-looking targets with a plan and independent verification; stating "we finance project X" without a neutrality claim. Generic claims ("eco-friendly", "green") without recognised excellent performance also banned [to verify against the directive text]. Germany transposed the directive through the Third UWG Amendment Act: Bundestag 19 Dec 2025, Federal Law Gazette 19 Feb 2026, in force 27 Sep 2026, no transition period for products already produced. The German printing federation bvdm publishes guidance on environmental advertising for printers. The B2B seller is not the direct addressee; the customer selling B2C in the EU is, and will push the requirement upstream. Expect requests to remove the ClimatePartner "climate neutral" logo and per-order ID from cartons, hangtags and marketing, and to replace it with substantiated data (board origin, recyclability, calculated emissions, reduction achieved). ClimatePartner retires "klimaneutral" from September 2026; replacements are "ClimatePartner-zertifiziert" (binding reduction targets) and "Financial Climate Contribution", both with third-party verification since May 2026. Halaman Packaging GmbH's German marketing falls under the UWG directly. https://enterprise.gov.ie/en/what-we-do/the-business-environment/empowering-consumers-for-the-green-transition/ ; https://www.senken.io/academy/regulation-and-standards/empowering-consumer-directive-empco ; https://c2ccertified.org/articles/empowering-consumers-for-the-green-transition-what-it-means-for-environmental-claims ; https://www.boehmert.de/en/empco-directive/ ; https://csr-tools.com/en/blog-en/empco-directive-eu-faq-green-claims/ ; https://www.gvw.com/aktuelles/blog/detail/gruene-werbung-unter-druck-was-die-empco-richtlinie-ab-dem-27-september-2026-fuer-unternehmen-bedeutet ; https://kpmg-law.de/die-empco-tritt-in-kraft-antworten-auf-die-wichtigsten-praxisfragen/ ; https://www.bvdm-online.de/bvdm/branchenportal/umwelt-nachhaltigkeit/umweltwerbung-unter-empco-und-uwg ; https://www.climatepartner.com/en/carbon-neutral-products ; https://www.climatepartner.com/de/news/noch-mehr-transparenz-und-sicherheit-fuer-verbraucherinnen-climatepartner-fuehrt-neue-labels-ein ; https://www.agrarzeitung.de/green-works/news/nachhaltigkeit-climate-partner-ersetzt-das-klimaneutral-label-106379 ; https://www.climatepartner.com/de/klimaneutral-drucken
Already in force: France since 1 Jan 2023; UK since Apr 2025; Türkiye since 13 Dec 2022 National green-claims layers in Halaman's main markets France, décret 2022-539: a "neutralité carbone" claim, including on packaging, needs an annual life-cycle GHG balance to ISO 14067; from September 2026 any claim based on a label or standard needs independent third-party verification. UK, DMCC Act: the CMA can fine up to GBP 300,000 or 10% of global turnover for misleading green claims; product, packaging and label claims are its first focus; Green Claims Code six principles. Türkiye, Reklam Kurulu guide on environmental claims: "karbon nötr" and similar terms not to be used without explanation and evidence; 2024 annual report shows sanctions for carbon and vague "green" claims. French customers already need the ISO 14067 balance behind any neutrality wording on cartons. UK customers apply the Green Claims Code down the supply chain. Halaman's Turkish-language site ("karbon nötr baskı") is exposed domestically now, not only in the EU from 27 Sep 2026. https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000045570611 ; https://entreprendre.service-public.gouv.fr/vosdroits/F38471?lang=en ; https://projetcelsius.com/blog/communication-environnementale-cadre-france-europe-2026/ ; https://www.provenance.org/news-insights/dmcc-act-what-do-the-cmas-new-powers-mean-for-green-claims-compliance ; https://www.gov.uk/government/publications/making-green-claims-getting-it-right-across-the-supply-chain/making-green-claims-getting-it-right-across-the-supply-chain ; https://tuketici.ticaret.gov.tr/data/63ada5bc13b876a1c8715f73/%C3%87EVREYE%20%C4%B0L%C4%B0%C5%9EK%C4%B0N%20BEYANLAR%20%C4%B0%C3%87EREN%20REKLAMLAR%20HAKKINDA%20KILAVUZ.pdf ; https://www.erdem-erdem.av.tr/bilgi-bankasi/reklam-kurulunun-yesil-aklama-ve-ispatlanamayan-cevresel-beyanlara-iliskin-tutumu
From the 2026-27 scheme year UK packaging EPR (pEPR) modulated fees Producers with turnover of at least GBP 1 m and more than 25 t of packaging pay fees modulated by recyclability, rated red, amber or green under the Recyclability Assessment Methodology (RAM). UK brand customers ask for per-SKU material and weight data and for RAM-relevant design data; coatings, foil and laminates push a fibre pack from green to amber or red. A sales argument for uncoated, mono-material designs and a data-sheet automation target. https://researchbriefings.files.parliament.uk/documents/CBP-10352/CBP-10352.pdf ; https://www.verdlynx.com/guides/uk-packaging-epr-explained ; https://erp-recycling.org/uk/news-and-events/2026/04/uk-packaging-epr-compliance-guide-for-2026/ ; https://www.thewalpole.co.uk/news/packaging-epr-pepr-guidelines-2026
30 Dec 2026 (large and medium operators); 30 Jun 2027 (micro and small) EUDR, Regulation (EU) 2023/1115 as amended, published OJ 23 Dec 2025; Annex I updated by delegated regulation adopted 13 Jul 2026 Empty cartons, header cards, wrappers and envelopes exported as products (HS 4819 and related Chapter 48 codes) are in scope where they contain virgin wood fibre. Packaging used only to "support, protect or carry" another product is never in scope. The 13 Jul 2026 delegated regulation excludes items of correspondence and marketing and information materials of chapters 47 and 48; printed matter (ex 49) was deleted in Dec 2025. Whether Halaman's printed leaflets and POS displays fall under the new marketing-materials exclusion [to verify]. Only the first operator placing a product on the EU market submits a due-diligence statement (DDS) in the TRACES-based EU Information System; downstream operators pass on the reference number. Micro and small EU operators file a one-time simplified declaration (Annex III); SME status is irrelevant for non-EU businesses. Products made entirely from recycled material are out of scope; any virgin share must be traced to plot-level geolocation. Türkiye is low risk (Implementing Regulation (EU) 2025/1093, in force 22 May 2025): simplified due diligence, check rate 1%, DDS still needed; first tier review 2026. May 2026 simplification review: about 75% lower cost, timelines unchanged. The EU importer (customer or Halaman Packaging GmbH) is the operator and will ask Halaman, per board grade and delivery, for the mill's DDS reference number or plot geolocation, country of harvest, FSC or PEFC claim and recycled share. Buyers already refuse orders without this data. All FSC-certified material from FSC-certified forest units meets the deforestation-free requirement from 1 Jan 2026; the "FSC Aligned for EUDR" Regulatory Module is an add-on to Halaman's existing FSC CoC; the PEFC EUDR DDS module is the PEFC equivalent (PEFC not held). Halaman Packaging GmbH's SME status is judged at group level [inference from group-structure guidance, to verify]. Deliveries to Turkish garment factories that then travel to the EU as packaging around clothing are outside scope for the packaging itself. https://trade.ec.europa.eu/access-to-markets/en/news/delay-until-december-2026-and-other-developments-implementation-eudr-regulation ; https://cms.law/en/deu/legal-updates/eu-resets-the-countdown-on-the-eudr-and-postpones-the-regulation-once-again ; https://environment.ec.europa.eu/news/commission-updates-product-scope-and-tools-support-eudr-2026-07-13_en ; https://www.lawcode.eu/en/blog/eudr-delegated-act-2026/ ; https://www.carbmee.com/knowledge-insights/blog-article/eudr-explained-requirements-deadlines ; https://www.clarkhill.com/news-events/news/a-deep-dive-into-the-eu-deforestation-regulation-implications-for-u-s-businesses/ ; https://www.interu.io/blog/what-counts-as-a-micro-small-or-medium-business-under-the-eudr---and-what-are-your-obligations ; https://www.lawcode.eu/en/blog/eudr-group-structures-kmu/ ; https://polygon-one.com/en/article-eudr-information-system ; https://tracextech.com/eudr-impacts-global-supply-chains/ ; https://osapiens.com/en/resources/blogs/2026/a-practical-eudr-readiness-guide-for-exporters-to-europe ; https://tracextech.com/country-benchmarking-in-eudr/ ; https://www.preferredbynature.org/news/european-commission-publishes-first-list-country-benchmarks-under-eu-deforestation-regulation ; https://www.coolset.com/academy/how-the-eudr-risk-benchmarks-change-your-due-diligence-responsibilities-and-when-they-dont ; https://www.bakermckenzie.com/en/insight/publications/2026/05/eu-commission-publishes-simplification-review-of-eudr ; https://www.coolset.com/academy/eudr-simplification-2026 ; https://fsc.org/en/newscentre/eudr/get-ready-fsc-aligned-for-eudr ; https://fsc.org/en/fsc-eudr ; https://pefc.org/eudr
In force 18 Mar 2026; transposition by 19 Mar 2027 (CSRD) and 26 Jul 2028 (CSDDD); VSME delegated act adopted 3 Jul 2026 CSRD and CSDDD after Omnibus I (OJ 26 Feb 2026); VSME standard CSRD now targets companies with more than 1,000 employees and more than EUR 450 m net turnover; non-EU groups only above EUR 450 m EU turnover with an EU subsidiary or branch above EUR 200 m. CSDDD only for EU companies or groups with more than 5,000 employees and EUR 1.5 bn worldwide turnover. On 3 Jul 2026 the Commission adopted the VSME standard together with revised ESRS that carry a legally binding "value chain cap": CSRD reporters may not request more sustainability information from value-chain companies with fewer than 1,000 employees than the VSME asks. Halaman (about 200 staff, non-EU, no EUR 200 m EU subsidiary) is out of scope and will never report itself. Its large customers (luxury groups, apparel chains, cosmetics and pharma majors) stay in scope, so Scope 3, ESRS E1, E5 and S2 questions continue, now capped to the VSME. One VSME report (Basic plus Comprehensive module: energy, GHG Scope 1-2, water, waste, workforce, health and safety) handed to every CSRD-scope customer replaces most bespoke questionnaires. https://www.lw.com/en/insights/eu-sustainability-omnibus-published-in-the-official-journal ; https://www.mofo.com/resources/insights/251222-eu-sustainability-omnibus-i-detailed-omnibus ; https://www.stibbe.com/publications-and-insights/omnibus-i-clarity-on-the-future-of-the-csrd-and-csddd ; https://viewpoint.pwc.com/gx/en/pwc/in-briefs/ib_int202527.html ; https://knowledge.dlapiper.com/dlapiperknowledge/globalemploymentlatestdevelopments/2026/eu-council-approves-omnibus-i-directive ; https://viewpoint.pwc.com/gx/en/pwc/in-briefs/ib_int202520.html ; https://www.spectreco.com/blog/csrd-vsme-standard-2026-sme-suppliers-voluntary-reporting ; https://finance.ec.europa.eu/publications/commission-presents-voluntary-sustainability-reporting-standard-ease-burden-smes_en ; https://www.efrag.org/en/smes-and-sustainability-reporting
Amendment in progress: cabinet 3 Sep 2025, Bundesrat 17 Oct 2025, Bundestag first reading 14-16 Jan 2026; final adoption date [to verify] German LkSG (Lieferkettensorgfaltspflichtengesetz) The reporting duty is being abolished, retroactively; BAFA has stopped checking company reports under sections 12 and 13. The due-diligence duties themselves continue; only severe breaches will be sanctioned. German customers with 1,000 or more employees keep their risk analysis, supplier code of conduct and questionnaire practice for direct suppliers, which includes Halaman Packaging GmbH and, through it, Halaman A.Ş. Expect requests for human-rights and environmental policy, grievance mechanism, chemicals and waste permits, fire safety, working-hours evidence, Turkish SGK records. https://www.taw.de/blog/lieferkettengesetz-lksg ; https://kpmg-law.de/lieferkettengesetz-berichtspflicht-entfaellt-sanktionen-werden-reduziert/ ; https://www.bafa.de/DE/Lieferketten/Berichtspflicht/berichtspflicht_node.html ; https://www.ihk.de/nordwestfalen/wirtschaftsspiegel-online/praxis-und-ratgeber/das-lieferkettengesetz-wird-entschaerft-6840964 ; https://www.dihk.de/de/serviceportal/fuer-gewerbetreibende-unternehmer/gesetzliche-neuregelungen/lieferkettengesetz-geplante-entschaerfung-ab-2026-141680 ; https://dip.bundestag.de/vorgang/gesetz-zur-%C3%A4nderung-des-lieferkettensorgfaltspflichtengesetzes-entlastung-der-unternehmen-durch/325319
14 Dec 2027 EU Forced Labour Regulation (EU) 2024/3015 Products made with forced labour may not be placed on, made available on or exported from the EU market. All products, no size threshold. Commission implementation guidelines published 26 Jun 2026: documented due diligence along the OECD six-step framework is the primary way to reduce investigation risk. Textile customers will extend forced-labour due diligence to packaging suppliers. A SMETA 4-pillar audit is the standard evidence; Halaman's quality page lists a SMETA and an amfori BSCI certificate (section 4), so the evidence exists and needs to stay within its 24-month validity. https://www.sedex.com/blog/eu-forced-labour-regulation-guidelines-and-supply-chain-implications/ ; https://osapiens.com/en/regulations/eu-forced-labor-regulation ; https://www.whitecase.com/insight-alert/eu-adopts-forced-labour-ban-8-things-know
Textile delegated act expected end 2027; first obligations on Spring/Summer 2028 collections ESPR Digital Product Passport (DPP) for textiles, apparel and fashion accessories Textiles are a priority group in the ESPR working plan 2025-2030. No delegated act yet. The JRC published the first complete DPP data specification for textiles in May 2026: 49 data points in 4 categories; minimum granularity is the production batch; item-level tracking stays voluntary. A QR code on the physical label opens the DPP. Hosiery, underwear, sock and homewear brands will need a batch-level data carrier (QR or Datamatrix) on hangtags and header cards; per-item serialisation is optional. Variable-data work that Halaman's HP Indigo 35K HD and 7000 can print and its camera inspection can verify. Data exchange with brand PLM or DPP platforms via GS1 Digital Link is the likely requirement [inference, not evidenced]. https://www.fairlymade.com/legal-resources/digital-product-passport-what-is-it-and-what-does-it-imply-for-fashion-2-f14ym ; https://www.renoon.com/blog/textile-digital-product-passport-requirements-products-covered-and-expected-data-requirements ; https://cosh.eco/en/articles/eu-digital-product-passport-espr-explained-fashion-textiles ; https://passportcraft.com/insights/dpp-timeline-2026-2030-every-deadline ; https://single-market-economy.ec.europa.eu/single-market/digital-product-passport_en
By 1 Jan 2028 (Commission deadline for delegated acts) PPWR Art. 6 design-for-recycling criteria and grading Delegated acts must set the grading method (separability of components, sorting and recycling efficiency, recyclate quality). A draft delegated act with category-level grading for plastics and fibre-based packaging was open for feedback 4 Aug to 18 Sep 2026. Fibre Packaging Europe (Cepi and others) confirmed in September 2026 its support for the non-paper-content thresholds of the industry "Design for Recycling table for conventional mills"; the fibre categories are reported close to settled. Numeric thresholds for coating, lamination and foil share [to verify; not in the notes]. Commission guidance and FAQs published 30 Mar 2026 (C(2026) 2151). Customers will start asking for a per-SKU recyclability grade estimate now. Halaman's soft-touch lamination, hot foil, Scodix polymer foil and spot UV are the design features most likely to lower a fibre grade [inference]. https://gramta.com/articles/how-to-prove-packaging-recyclability ; https://www.ppwr.how/updates ; https://www.cepi.org/wp-content/uploads/2026/09/Fibre-Packaging-Europe-Statement-on-Design-for-Recycling-PPWR.pdf ; https://informait.com/news/ppwr-compliance-guide-2026 ; https://www.sgs.com/en/news/2026/05/safeguards-06026-european-commission-issues-guidance-for-ppwr
12 Aug 2028 at the earliest (24 months after implementing acts that were due 12 Aug 2026 and are unadopted) PPWR Art. 12 harmonised labelling; French and Italian national labels meanwhile The implementing act missed its deadline: as of 19 Aug 2026 not adopted, a draft expected after the summer, then Waste Expert Group discussion and public consultation. The harmonised pictogram label applies 24 months after entry into force, so 12 Aug 2028 is a floor that moves with every month of delay. Not for transport or deposit-return packaging, except e-commerce packaging. French Triman/Info-tri and Italian environmental labelling (D.Lgs 116/2020) stay in force until at least August 2028; the Commission has referred France to the CJEU over mandatory Triman signage. FR and IT customers keep asking for Triman/Info-tri and Italian material codes on artwork through at least 2028; templates need a per-country label layer. Once the EU act is adopted, customers supply or approve the harmonised label and Halaman prints it on every carton, hangtag and wrapper. https://envirotecmagazine.com/2026/08/19/eu-misses-deadline-for-ppwr-labelling-rules/ ; https://complydex.com/en/blog/ppwr-labelling-requirements-article-12 ; https://www.circularise.com/blogs/ppwr-guide-to-compliance-timelines-and-mass-balance-solutions ; https://www.foodnavigator.com/Article/2026/08/12/ppwr-timeline/ ; https://ppwr-packaging.com/ppwr-labelling/ ; https://ppwrcopilot.com/blog/france-italy-spain-packaging-labelling-2026 ; https://www.ul.com/resources/environmental-labeling-packaging-italy-and-france ; https://sustainability.chemlinked.com/news/european-commission-takes-france-to-the-cjeu-over-mandatory-triman-signage
1 Jan 2030 (or 24 months after the delegated acts, whichever later; 3 years for Art. 24) PPWR recyclability grades, minimisation, empty space All packaging must reach at least grade C (70% recyclable); A is 95%, B 80%; grades D and E banned; grade C banned from 2038; "recyclable in practice and at scale" from 2035. Art. 10(1) weight and volume minimisation duty applies. Art. 24: grouped, transport and e-commerce packaging may have at most 50% empty space; void fill counts as empty space (one source says 40%; treat 50% as correct). Member-state paper and cardboard recycling rate at or above 60% after 31 Dec 2025 and 70% after 31 Dec 2030. Fibre packaging has no recycled-content mandate (plastics only). Customers will reject designs below grade C, ask for minimisation evidence per SKU and, for e-commerce boxes, an empty-space calculation. Nobody asks Halaman for recycled-content targets on board. https://www.getsunhat.com/blog/ppwr-design-for-recycling-grades ; https://regsurance.com/ppwr-recyclability-grades-explained-a-to-e-packaging-compliance-deadlines-business-action-plan/ ; https://www.coolset.com/academy/ppwr-recyclability-grades-and-recycled-content-targets-what-importers-need-to-know ; https://clarity.eco/news/what-are-the-recyclability-performance-grades-in-ppwr/ ; https://www.lw.com/en/insights/european-packaging-and-packaging-waste-regulation-summary-of-provisions-and-new-guidance ; https://www.ecosistant.eu/en/eu-packaging-regulation-e-commerce/ ; https://gramta.com/articles/ppwr-empty-space-ratio-calculation ; https://ppwrcopilot.com/blog/ppwr-article-24-void-space-ratio-calculator ; https://clarity.eco/news/ppwr-introduces-new-50-empty-space-rules-for-e-commerce-packaging/ ; https://cartonpackgroup.com/news-events/ppwr-2026-a-complete-guide-to-the-new-european-packaging-regulation ; https://tracextech.com/packaging-traceability-for-ppwr/
Since 1 Jan 2026 (definitive regime); extension proposed from 1 Jan 2028 CBAM, and Türkiye's own ETS CBAM covers steel, cement, aluminium, fertilisers, electricity and hydrogen. Paper, paperboard and converted packaging (HS 48) are not CBAM goods; the only paper mention in Annex I is "aluminium foil backed with paper or paperboard". The Commission proposal of 17 Dec 2025 would add 180 steel- or aluminium-intensive downstream products from 1 Jan 2028; paper is not among them. Türkiye: Climate Law published 9 Jul 2025; ETS pilot in H2 2026 covers only cement, iron-steel, aluminium and fertiliser installations above 50 kt CO2e; 2026 is reporting only, first surrender for 2027 emissions, 100% free allocation; first implementation period 2028-2035. Paper-cardboard is in the activity list but not in the pilot. Nobody. No CBAM declarations or data requests are expected for Halaman's exports. Indirect exposure only if aluminium-foil-laminated board is bought (rare). Halaman's plant is far below the ETS threshold; the domestic carbon price reaches it only through board and energy prices. https://cbamguide.com/learn/sectors/ ; https://www.coolset.com/academy/goods-covered-under-cbam-sector-breakdown-guide ; https://www.carbonchain.com/cbam/eu-cbam-cn-codes ; https://eprs.europarl.europa.eu/contents/publications/EPRS/2026/07/EPRS_BRI(2026)789314.html ; https://eprs.europarl.europa.eu/contents/publications/EPRS/2026/09/EPRS_ATA(2026)791461.html ; https://iklim.gov.tr/turkiye-emisyon-ticaret-sistemi-yonetmeligi-taslagi-yayimlandi-haber-4519 ; https://www.erdem-erdem.av.tr/bilgi-bankasi/turkiye-emisyon-ticaret-sistemi-yonetmeligi-yayimlandi ; https://klina.com.tr/haberler-duyurular/turkiye-emisyon-ticaret-sistemi-ets-pilot-donemi-2026-da-basladi
Pending, no date Green Claims Directive (substantiation rules) Commission announced on 20 Jun 2025 that it intends to withdraw the proposal; not formally withdrawn; still listed in the 2026 Work Programme (adopted 21 Oct 2025). Nothing found on the 2027 Work Programme, normally adopted in October. None yet. EmpCo plus the national layers above are the binding rules to plan for. https://www.lw.com/en/insights/european-commission-announces-intention-to-withdraw-eu-green-claims-directive-proposal ; https://www.gasilov.com/insights/green-claims-directive-withdrawal-greenwashing-enforcement-2026 ; https://www.senken.io/academy/regulation-and-standards/green-claims-directive-eu

Reading the table. Two dates are within days or weeks: EmpCo on 27 September 2026 (with the German UWG transposition the same day) and EUDR on 30 December 2026. PPWR is already live; the customer-facing burden today is the DoC, the technical file and PFAS certificates of analysis for food-contact grades, not the 2030 grades. France already polices neutrality claims on packaging and the UK CMA can fine directly. Everything else (harmonised labelling, grades, DPP) is 2028 to 2030 and is a design and data question, not a legal one, for now. The Forced Labour Regulation (14 Dec 2027) makes a social audit the next certificate customers will ask for.


3. Turkish obligations

Obligation What it requires Halaman's role and status Source
Ambalaj Atıklarının Kontrolü Yönetmeliği (Official Gazette 26 Jun 2021, No. 31523) Packaging producers register as "ambalaj üreticisi" and notify the packaging of products placed on the market, imported and exported through the Ambalaj Bilgi Sistemi by the end of March each year. Producers of plastic, paper-board, glass and metal packaging for the domestic market must source part of their input from domestically collected waste or recycled material, declared through the same system. Penalties under Environment Law 2872. Material-based recycling targets: from 1 Jan 2026 not below the 2020 rates; from 1 Jan 2031 not below the 2026 rates. A new Ambalaj Bilgi Sistemi is in use (ECBS via e-Devlet). No separate Turkish EPR packaging regulation replacing the 2021 text was found. Halaman declares produced, sold and exported quantities annually; domestic customers are "piyasaya süren". The recycled-input duty applies only to packaging placed on the Turkish market. https://www.resmigazete.gov.tr/eskiler/2021/06/20210626-18.htm ; https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=38745&mevzuatTur=KurumVeKurulusYonetmeligi&mevzuatTertip=5 ; https://www.atonet.org.tr/IcerikDetay/12511_ambalaj-atiklari-hakkindaki-yukumlulukler ; https://ambalaj.org.tr/tr/ambalaj-ureticilerinin-yukumlulukleri ; https://tekirdag.csb.gov.tr/haberler/yeni-ambalaj-bilgi-sistemi-kullanima-acildi-21186 ; https://www.turkiye.gov.tr/ecbs-2 ; https://sepa.org.tr/ambalaj-atiklarinin-kontrolu-yonetmeligi/
GEKAP (Geri Kazanım Katılım Payı), 2026 tariff Per-kilogram recovery contribution. 2026 tariff set by the communiqué in Official Gazette 30 Dec 2025 No. 33123, effective 1 Jan 2026, with a 49% revaluation (the 44% figure in one trade source is superseded). Paper-board packaging: 330 kuruş/kg (3.30 TL/kg); glass 330 kuruş/kg; wood 330 kuruş/kg; metal 800 kuruş/kg. Owed by the "piyasaya süren" (brand owner or first seller in Türkiye), not by the packaging producer. Export volumes are treated as exempt in the notes and the declaration is assumed quarterly on the GİB portal; neither is backed by a primary source [to verify]. Halaman's domestic customers will ask for per-order packaging weight by material. https://gekap.app/gekap-oranlari ; https://www.turmob.org.tr/ekutuphane/Read/35a15d09-e963-494b-9caa-7782b689a657 ; https://mevzuattakip.com.tr/haber/geri-kazanim-katilim-paylari-2026-yili-icin-guncellendi ; https://www.stb-cpaturkey.com/geri-kazanim-katilim-payi-gekap-tutarlari-2026/ ; https://www.bbdas.com.tr/bbdas-31-12-2025-243-1-ocak-2026-tarihinden-itibaren-uygulanacak-geri-kazanim-katilim-payi-gekap-tutarlari-belirlendi-g-2876
Sıfır Atık Yönetmeliği (Official Gazette 12 Jul 2019, No. 30829) Industrial sites listed in the ÇED regulation must set up zero-waste systems by the deadlines in Annex 1/B and report waste via the ECBS module; the module was updated in January 2025 with a certificate-renewal option; the Ministry set monthly zero-waste themes for 2026. Halaman's quality page offers a downloadable Zero Waste (Sıfır Atık) certificate, so the basic obligation is met. Certificate level (basic, silver, gold) and renewal date [to verify]. https://www.resmigazete.gov.tr/eskiler/2019/07/20190712-9.htm ; https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=32659&MevzuatTur=7&MevzuatTertip=5 ; https://sifiratik.gov.tr/sifir-atik/s-s-s ; https://www.gozlemcevreisg.com.tr/sifir-atik-yonetmeligi-zero-waste-project/ ; https://meramcevre.com.tr/d/blog/atk-yonetiminde-guncel-yasal-duzenlemeler/ ; research/owner-supplied-page-extraction.md section 4
e-Fatura, e-Arşiv, e-İrsaliye rules for 2026 (VUK General Communiqué 509 as amended by 588 and 589) Taxpayers with gross sales of 2 million TL or more in 2024 or 2025 must use e-Fatura in 2026. From 1 Jan 2026 paper invoices are prohibited for balance-sheet-basis taxpayers regardless of amount; export invoices are issued only electronically. e-İrsaliye is mandatory for e-Fatura taxpayers with 10 million TL or more gross sales. Export e-Fatura must carry the 12-digit GTİP code to be accepted by GİB and customs; the customs declaration (GÇB) references the invoice. Micro-export via ETGB in 2026: up to EUR 30,000 and 600 kg. Halaman (A.Ş., balance-sheet basis, revenue far above the thresholds) is already an e-Fatura, e-Arşiv and e-İrsaliye user [inference]. The UBL-TR XML already carries GTİP, weights, values and consignee, which the compliance automation in section 6 can reuse. https://www.tokeninc.com/blog/e-faturaya-gecis-zorunlulugunda-ciro-limitleri-ne-kadar/ ; https://www.fisle.co/blog/e-fatura-arsiv-2026-degisiklikleri ; https://erpburada.com/blog/e-fatura-e-arsiv-e-irsaliye-2026-zorunluluk-limitleri ; https://www.evobulut.com/blog/ihracat-faturasi-nasil-kesilir ; https://www.parasut.com/blog/ihracatta-e-fatura-earsiv-uygulamasi ; https://vergiteknolojileri.com.tr/e-belge-dunyasinda-yeni-donem-473-ve-509-nolu-vuk-genel-teblig-degisiklikleri
Export documents: A.TR, UK origin, EUR.1 EU-Türkiye Customs Union goods (including HS 48 and 49) move with an A.TR movement certificate issued electronically through TOBB's MEDOS with e-signature (chambers: İTO, İSO). Since 3 Jul 2026 an automatic electronic A.TR exists for e-commerce consignments up to EUR 150 under the simplified customs declaration (BGB), for authorised express carriers and PTT; the EU ended its EUR 150 de minimis exemption on 1 Jul 2026 and charges a flat EUR 3 duty per line on low-value B2C parcels until the Customs Data Hub in 2028. UK: under the Dec 2020 UK-Türkiye FTA industrial goods enter duty-free with a statement of origin on the invoice, not an EUR.1; a new-generation FTA is under negotiation (round 1 in June-July 2025, technical talks to end 2026, agreement targeted end 2027). EU-Türkiye Customs Union modernisation has no negotiating mandate; the High-Level Trade Dialogue agreed 15 of 29 sub-headings. Two origin regimes: A.TR for the EU, statement of origin for the UK. EUR.1 for other FTA partners and the 2026 MEDOS fee [to verify]. The EUR 150 rules matter only if the GmbH ships samples or small D2C orders. https://ito.org.tr/tr/hizmetler/ticari-belgelendirme-hizmetleri-islemleri/ihracat-belgeleri/atr-dolasim-belgesi ; https://koto.org.tr/atr-dolasim-belgesi-sd-5c5344029cfaa ; https://ticaret.gov.tr/duyurular/basitlestirilmis-gumruk-beyannamesi-kapsaminda-abye-ihracatta-elektronik-a-tr-dolasim-belgesi-sistemi-kullanima-sunuldu ; https://www.avalara.com/blog/en/europe/2025/11/eu-end-150-customs-duty-exemption-2026.html ; https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en ; https://ticaret.gov.tr/haberler/turkiye-ile-birlesik-krallik-arasinda-serbest-ticaret-anlasmasi-imzalandi ; https://www.takvim.com.tr/ekonomi/2026/06/19/turkiye-ile-birlesik-krallik-arasinda-yeni-nesil-ticaret-donemi-basliyor ; https://ticaret.gov.tr/dis-iliskiler/avrupa-birligi/gumruk-birliginin-guncelleme-sureci
Reklam Kurulu guide on environmental claims (in force 13 Dec 2022) Environmental claims in advertising need explanation and supporting documents; "karbon nötr" and vague "green", "eco", "sustainable" wording without evidence has been sanctioned (2024 annual report, published 6 Feb 2025). Halaman's Turkish-language pages and any "karbon nötr baskı" wording are exposed today. The same rewrite as action 1 covers it. https://tuketici.ticaret.gov.tr/data/63ada5bc13b876a1c8715f73/%C3%87EVREYE%20%C4%B0L%C4%B0%C5%9EK%C4%B0N%20BEYANLAR%20%C4%B0%C3%87EREN%20REKLAMLAR%20HAKKINDA%20KILAVUZ.pdf ; https://www.erdem-erdem.av.tr/bilgi-bankasi/reklam-kurulunun-yesil-aklama-ve-ispatlanamayan-cevresel-beyanlara-iliskin-tutumu ; https://gun.av.tr/tr/goruslerimiz/guncel-yazilar/reklam-kurulunun-cevreye-iliskin-beyanlar-iceren-reklamlara-yaklasimi
Türkiye Green Deal Action Plan (Yeşil Mutabakat Eylem Planı) The 2021 plan (Presidential Circular 16 Jul 2021; 9 headings, 32 targets, 81 actions) is still the reference document. No 2025 re-issue was found; the Ministry of Trade publishes a "July 2025 developments" page on CBAM. Policy frame for the "yeşil mutabakata uyum projesi" export support in section 7. No direct obligation. https://ticaret.gov.tr/dis-iliskiler/yesil-mutabakat/yesil-mutabakat-eylem-plani-ve-calisma-grubu ; https://ticaret.gov.tr/dis-iliskiler/yesil-mutabakat/duyurular/avrupa-yesil-mutabakati-kapsaminda-temmuz-2025-gelismeleri ; https://webdosya.csb.gov.tr/db/dongusel/icerikler/avrupa-yes-l-mutabakati-ve-turk-ye-n-n-yes-l-mutabakat-eylem-plani-20241013175758.pdf

4. Certifications customers ask for

Public status is taken from halaman.com/printing-house/quality-certifications (owner-run page extraction in research/owner-supplied-page-extraction.md section 4), docs/01-company-profile.md and research/regulation-compliance.md section 10.8. The quality page names: BRC/IoP, ISO 9001:2015, ISO 12647-2, BRCGS certificate, ISO 14001:2015, FSC, Climate Neutral certificate, Mellow Colour, SMETA certificate, Amfori BSCI certificate and Zero Waste certificate. Segment mappings without a source are marked [to verify].

Scheme What it covers Halaman public status Confidence Which customer segments ask Source
ISO 9001:2015 Quality management Held (text and download on the quality page) High All segments; baseline for nominated-supplier status halaman.com quality page (research/owner-supplied-page-extraction.md section 4)
ISO 12647-2 and Mellow Colour Colour management for offset printing Held (both listed) High Brand owners in textile, cosmetics and luxury with strict brand colours [to verify] halaman.com quality page; halaman.com blog (via docs/01-company-profile.md)
ISO 14001:2015 Environmental management Held (download) High Customers with CSRD or LkSG supplier programmes; often a questionnaire tick-box [to verify] halaman.com quality page
FSC chain of custody Certified fibre sourcing; base for the "FSC Aligned for EUDR" Regulatory Module; all FSC material from FSC forest units deforestation-free from 1 Jan 2026 Held (download) High Textile, cosmetics and luxury brands; from 30 Dec 2026 also the evidence layer for EUDR halaman.com quality page; https://fsc.org/en/newscentre/eudr/get-ready-fsc-aligned-for-eudr ; https://fsc.org/en/fsc-eudr
PEFC chain of custody and PEFC EUDR DDS module Alternative fibre scheme; widens board sourcing Not found Medium Same as FSC; some mills supply PEFC-only board [to verify] https://www.preferredbynature.org/certification/pefc-eudr-dds ; https://pefc.org/eudr
BRCGS Packaging Materials (formerly BRC/IoP) Hygiene and safety of packaging materials, food-contact focus. Issue 7 published 28 Oct 2024; all audits against Issue 7 since 28 Apr 2025; 167 clauses redeveloped plus one new clause; allergen management in the hazard and risk assessment; annual environmental-monitoring review. A Position Statement applies to all audits from 10 Aug 2026. Held; the quality page offers a downloadable BRCGS certificate and explains BRC/IoP; DQS is the certification body. Audit date not public. High Food and cosmetics customers; pharma as a minimum halaman.com quality page; https://www.brcgs.com/our-standards/packaging-materials/issue-7-revision/ ; https://www.ifsqn.com/forum/index.php/topic/50303-important-update-%E2%80%93-new-position-statement-for-brcgs-packaging-materials-issue-7-july-2026 ; https://www.dqsglobal.com/en/explore/blog/brcgs-packaging-version-7-detailed-overview-of-changes
Sedex membership and SMETA audit Social and ethical audit (labour, health and safety, environment, business ethics). SMETA 7.0 adds a Management Systems Assessment; audit reports older than 24 months no longer count as robust. 2026 fees: GBP 224 Standard or GBP 374 Supplier Plus membership; GBP 199 platform fee per audit from 1 Jul 2026, auditor fees extra; 4 to 10 weeks from enquiry to audit. Held (SMETA certificate download on the quality page). Audit date and 2- or 4-pillar scope not public; must be within 24 months to count. High (held); date unknown Apparel and retail brands in UK, FR, DE; standard evidence for the EU Forced Labour Regulation from 14 Dec 2027 halaman.com quality page; https://www.lrqa.com/en/latest-news/sedex-smeta-7/ ; https://www.sedex.com/price-increase-for-smeta-audits/ ; https://www.ia-uk.com/sedex-audit-guide-2026-prepare-for-a-smeta-audit/ ; https://www.sedex.com/blog/eu-forced-labour-regulation-guidelines-and-supply-chain-implications/
amfori BSCI Social audit under the amfori Code of Conduct (updated with two new values). amfori discontinued recognition of SA8000, Equalitas and GlobalGAP from 3 Feb 2026 (grace to 13 Feb 2026). Held (Amfori BSCI certificate download on the quality page) High (held); date unknown German and Nordic retail-brand customers typically accept BSCI or SMETA [per the research note, unsourced] halaman.com quality page; https://www.amfori.org/news/new-guides-for-our-updated-amfori-bsci-code-of-conduct-and-amfori-bsci-system-manual-/ ; https://blog.qima.com/ethical-audit/what-is-bsci-code-of-conduct
EcoVadis rating Sustainability scorecard. Percentile medals: Platinum top 1%, Gold top 5%, Silver top 15%, Bronze top 35%. Silver threshold rose from 68 to 72 points and Gold from 77 to 78 between Jul 2025 and Jan 2026; a theme score below 30 disqualifies from any medal; "in-progress" management-system certificates no longer accepted; since 2026 site-level evidence coverage counted by employees or sites. Pricing not published (Basic, Premium, Select, Corporate plans). Not found Low (absence of evidence only) Cosmetics majors, luxury groups and CSRD-scope customers [to verify] https://nexioprojects.com/ecovadis-2026-unlocked-how-to-stay-ahead-of-raising-standards/ ; https://support.ecovadis.com/hc/en-us/articles/34621845310994-Methodology-Updates-Q1-2026 ; https://support.ecovadis.com/hc/en-us/articles/360011788959-EcoVadis-Subscription-Costs
ISO 15378:2017 (+A1:2024) GMP for primary packaging of medicinal products: ISO 9001 plus batch tracing, risk management, validation, controlled environment. Covers printed or unprinted cartons, labels, leaflets and inserts, over-wraps and folding boxes. Not found Low (absence of evidence only) Pharma customers for folding cartons and leaflets; the expected ticket-to-play alongside BRCGS https://www.iso.org/standard/70729.html ; https://www.iltusa.com/how-iso-15378-2017-ensures-quality/ ; https://www.tentaconsult.com/news/primary-packaging-for-the-pharmaceutical-industry-between-efficiency-pressure-and-quality-requirements/
GMI (Graphic Measures International) Print-supplier certification in five categories (process control and documentation, equipment maintenance, training, operator capability, equipment performance) Not found Low Mandated by Home Depot, Target, CVS and Walgreens for own-brand packaging; mostly US retail, low priority for Halaman's EU base https://inovarpackaging.com/what-gmi-certification-means-for-packaging-quality-and-brand-confidence/ ; https://whattheythink.com/articles/75469-graphic-measures-international-packagings-best-practices/
Zero Waste (Sıfır Atık) certificate Turkish zero-waste system certificate under the 2019 regulation Held (download on the quality page); level [to verify] High (held) Turkish authorities; a tick-box in EU environmental questionnaires halaman.com quality page; https://sifiratik.gov.tr/sifir-atik/s-s-s
ClimatePartner "climate neutral printing" Offset-based label with per-order ID, since 2012, first in Türkiye Held; a "Climate Neutral certificate" is still downloadable on the quality page, but the label is retired from September 2026 High Was a USP for all segments; must be replaced by "ClimatePartner-zertifiziert" (needs a reduction target) or dropped; the downloadable certificate itself needs EmpCo review halaman.com quality page; PresseBox 2012; KAMA 2025 (via docs/01-company-profile.md); https://www.climatepartner.com/de/klimaneutrale-produkte

Food-contact note: for food cartons the German BfR Recommendation XXXVI is the de facto EU standard under Regulation (EC) 1935/2004; BfR consulted in April 2026 (deadline 30 Jun 2026) on merging XXXVI/1-3 without new limits (https://www.knoell.com/en/news/germanys-bfr-revises-food-contact-paper-and-board-recommendations-what-to-know-before-the-june ; https://measurlabs.com/blog/testing-of-paper-and-board-fcms-in-the-eu/).

The picture is better than version 1 assumed. Halaman's quality page covers quality, colour, environment, fibre, hygiene, zero waste and two social audits (SMETA, BSCI). The remaining gaps are EcoVadis (asked by cosmetics and luxury groups), ISO 15378 (pharma) and PEFC (sourcing flexibility). Audit dates, SMETA pillars and the Sıfır Atık level are not public and belong in docs/09-discovery-questionnaire.md. All certificate and test costs may be reimbursable under the Ministry of Trade "pazara giriş belgesi" support (section 7.1).


5. Immediate actions (next 30 days)

# Action Why now Owner (suggested)
1 Reword every "climate neutral", "klimaneutral", "karbon nötr", "carbon free packaging" and "Climate Neutral certificate" statement on halaman.com (EN/TR/DE), the blog, LinkedIn, sales decks, quotes and any logo printed on customer packaging. Review the downloadable "Climate Neutral certificate" on the quality-certifications page: take it down or re-caption it as a historical ClimatePartner document with no product claim. Replace with specific, substantiated wording (FSC-certified board, recyclable fibre packaging, production electricity partly solar, order emissions calculated; project financing stated as a contribution, not neutrality). EmpCo applies from 27 Sep 2026, five days from the date of this chapter; the German UWG transposition is in force the same day with no stock exemption; France has required an ISO 14067 balance behind neutrality claims since 2023; Türkiye's Reklam Kurulu already sanctions the wording. Marketing plus the German office; German legal review advisable (bvdm guidance)
2 Ask ClimatePartner for the "ClimatePartner-zertifiziert" path and what reduction target and verification it requires; decide whether to continue or drop the label. The new label needs binding reduction targets; Halaman has solar but no public reduction plan. Management
3 Prepare a PPWR Annex VIII DoC template and an Annex VII technical-file template, then fill them for the top 20 SKUs by export volume. Include board grade, grammage, coating, ink system, lamination or foil share, adhesive, weight, dimensions, heavy-metal and PFAS test-report references, FSC claim, Art. 10(2) statement. PPWR has applied since 12 Aug 2026; importers must hold the DoC before placing on the market. No evidence of DoC templates or test reports exists today. Quality plus prepress
4 Order heavy-metal (Pb, Cd, Hg, Cr VI combined below 100 mg/kg) tests and, for food-contact SKUs, PFAS certificates of analysis against the three thresholds (25 ppb single, 250 ppb sum, 50 ppm total) per board grade and coating, or collect the mills' and coating suppliers' CoAs. File the costs under the pazara giriş belgesi support if the laboratory is on Ek-1/B. PFAS limits apply since 12 Aug 2026 with no grandfathering; brand-owner questionnaires ask for the reports. Quality
5 Write to each board and paper mill: request the mill's EUDR DDS reference numbers (or plot geolocation), country of harvest, FSC or PEFC claim and recycled share per grade; ask for "FSC Aligned for EUDR" claims where available; add an EUDR clause to supply contracts. Register which grades are 100% recycled (out of scope). EUDR applies to the EU importer of empty cartons from 30 Dec 2026; the scope was fixed on 13 Jul 2026; buyers already refuse orders without data. Purchasing
6 Decide the EUDR operator role per flow (customer as importer, or Halaman Packaging GmbH for German sales), the PPWR Art. 45 authorised-representative and EPR producer role, and whether the GmbH must register in LUCID under VerpackDG. Put it in the sales terms. Roles are unassigned today (inference); the GmbH may be the operator and the Hersteller without knowing it. Management plus German office; German EPR adviser
7 Ask the FSC certifier about adding the "FSC Aligned for EUDR" Regulatory Module at the next audit. Lets Halaman pass EUDR-aligned claims downstream on top of existing FSC CoC. Quality
8 Define the product-master data model (section 6.5) and start populating it from the MIS or ERP for the top SKUs. Every document in items 3 to 5 draws on the same fields; without a master the work is repeated per customer. IT plus quality
9 Confirm with DQS when the next BRCGS Issue 7 audit falls and that the 10 Aug 2026 Position Statement is covered; check the SMETA and BSCI audit dates (SMETA reports older than 24 months no longer count); confirm the Sıfır Atık certificate level and renewal; confirm the March Ambalaj Bilgi Sistemi declaration is filed. Issue 7 audits have run since 28 Apr 2025; social audits expire; Turkish filings are annual. Quality plus finance
10 Draft one VSME report (Basic plus Comprehensive module) from energy bills, SGK data, waste manifests and the ISO 14001 records; hand it to CSRD-scope customers instead of bespoke questionnaires. VSME and the binding value-chain cap were adopted 3 Jul 2026; customers may not demand more from a supplier under 1,000 employees. Quality plus HR
11 Pull the 2025 financials and test KOBİ status (under 250 annual work units; net sales or balance sheet not above 1 bn TL; independence rule). Decides which funding lines in section 7 are open: KOSGEB (all lines), TÜBİTAK 1507 and 1501. Finance
12 Submit to TÜBİTAK 1832 Sanayide Yeşil Dönüşüm 2026-2 by 12 Oct 2026 (open to large firms as well) with a project on make-ready waste and energy per sheet, or AI-supported deinkable embellishment. Only R&D window open now without a KOBİ condition; interest-free with partial conversion to grant. Management plus production
13 Apply for the IFB Hamburg Digital Check (50%, max EUR 7,500) for an AI-supported sales and CRM concept at the GmbH before the window closes around October 2026; book a Mittelstand-Digital Zentrum Hamburg consultation before the programme ends in 2026. Both windows close in Q4 2026. German office
14 Book a slot for the TÜBİTAK 1711 2027 call with a candidate SME AI vendor and a university lab; note the 2026 window closed 18 Sep 2026. If KOBİ, apply for the KOSGEB Yapay Zekâ Kredi (0.5 to 5 m TL at 0%) before 31 Dec 2026 for cloud AI services. The 1711 call needs a signed cooperation agreement before application; the AI credit closes at year-end. Management

6. Where AI and automation help

The common thread in sections 2 to 4 is documents generated from the same product and supplier data, in three languages, for many customers. That is a data-model problem first and an AI problem second. Four building blocks follow, in the order they pay back.

6.1 Compliance document generator (driven by the product master)

6.2 Claims checker for marketing and packaging text

6.3 Questionnaire-answering assistant with an evidence library

6.4 Turkish declarations and DPP data carriers

6.5 What data it needs (the product master)

Data field group Fields Used by Likely source system
Product identity SKU, customer, customer article number, 12-digit GTİP (4819/4821), product family, artwork version All documents MIS or ERP (not public; ask in doc 09)
Materials Board grade, mill, mill country, grammage, recycled share, FSC or PEFC claim, coating, lamination film type and share, foil type and share, ink system (soy, UV), varnish, adhesive PPWR technical file, recyclability grade, UK RAM, EUDR declaration Purchasing records, job tickets
Geometry and weight Blank dimensions, finished dimensions, internal volume, weight per unit, empty-space ratio inputs PPWR Art. 10 and Art. 24, GEKAP and pEPR weights CAD or dieline files, MIS
Supplier due diligence DDS reference numbers per mill delivery, geolocation where no DDS, country of harvest, FSC Aligned for EUDR claim, contract clause status EUDR declaration Purchasing, mill correspondence
Substance compliance Heavy-metal and PFAS CoA IDs, supplier declarations, dates, BfR XXXVI statements PPWR DoC, food-contact files Quality
Sustainability evidence Solar share of electricity, energy per job, emissions factors, reduction targets, VSME data points Per-order emissions statement, EmpCo-safe claims, VSME report Energy meters, ClimatePartner data
Transactions Export e-Fatura (UBL-TR XML), e-İrsaliye, GÇB, A.TR (MEDOS) or UK origin statement references Auto-attachment of declarations; Ambalaj Bilgi Sistemi GİB integration, customs broker
Certificates and policies Certificate numbers, validity dates, audit reports (BRCGS, SMETA, BSCI), policies in TR, EN, DE Questionnaire assistant, audit calendar Quality, HR

None of these systems is visible publicly (docs/01-company-profile.md section 3). The discovery questionnaire in docs/09 must confirm what the MIS or ERP already holds before any tool is chosen.


7. Public funding for the AI and digital programme

All figures below come from research/incentives-funding.md (sections 1-12, 44 successful searches) and its facts file; official sites were not reachable, so every amount is a snippet figure. The gating question for KOSGEB and TÜBİTAK 1501/1507 is KOBİ status; the Ministry of Trade, TÜBİTAK 1832 and 1711, 9903 and the German lines do not depend on it.

KOBİ definition (in force since the 7 Aug 2025 amendment, medium confidence): fewer than 250 employees (annual work units, apprentices and interns excluded) AND net sales OR balance-sheet total not above 1 bn TL (raised from 500 m TL). Halaman passes the headcount test at about 200 staff. The notes judge that a 200-person export converter with two HP Indigo presses can plausibly exceed 1 bn TL in net sales while the balance-sheet alternative may still qualify; the financial test and the independence rule (no 25% or larger holding by a non-SME) are [to verify] against the 2025 accounts (action 11). Sources: https://www.kosgeb.gov.tr/site/tr/genel/detay/8807/kobi-tanimi-guncellendi ; https://www.verginet.net/dtt/11/Vergi-Sirkuleri-2025-79.aspx ; https://www.muhasebetr.com/yazarlarimiz/harunacikgoz/054/.

7.1 Ministry of Trade export supports (Karar 5973 and 5986) and Eximbank: open to every exporter

Applications go through DYS (Destek Yönetim Sistemi) via the exporter association (İİB/İMMİB paper group or İTKİB, depending on registration [to verify]). "P" is the base support rate set in the Karar; its numeric value was not in any snippet [to verify]. All 2026 ceilings are indexed each calendar year by (TÜFE+Yİ-ÜFE)/2 (https://www.gaib.org.tr/tr/duyurular/2026-destek-ust-limitleri-8476.html).

Programme What it funds Amount / rate Eligibility for Halaman (KOBİ test) Timing Source
Pazara giriş belgesi desteği (market-entry certificates) Certification and test or analysis report costs from accredited bodies for documents on the Ek-1/B list (versions 30 Mar 2026 and 12 May 2026); new documents can be added on request via DYS. Rate P, up to 7,239,000 TL per company per year (2026). Not KOBİ-dependent. Candidates: BRCGS Issue 7 recertification, ISO 15378, FSC CoC plus EUDR module, SMETA and BSCI renewals, PFAS and heavy-metal test reports, BfR XXXVI tests. Whether each certificate or laboratory is on Ek-1/B [to verify; list PDF not readable]. Rolling, per invoice. https://ticaret.gov.tr/destekler/ihracat-destekleri/5973-sayili-ihracat-destekleri-hakkinda-karara-iliskin-genelgeler/pazara-giris-belgesi-destegi ; https://immib.org.tr/tr/pazara-giris-belgesi-destegi ; https://ticaret.gov.tr/data/5b8d8f3013b876125c08b3a8/EK-1B%20Destek%20Kapsam%C4%B1ndaki%20Pazara%20Giri%C5%9F%20Belgeleri%20(12.05.2026).pdf
Yurt dışı fuar katılım desteği (overseas fairs) Stand costs at fairs on the Ministry's supported list. New Karar in force 1 Jan 2026. Paid as the lower of documented spend and stand m² × the per-fair "desteğe esas tutar" (DET); three DET tiers (base; target country plus target sector; KOSGEB micro and small). Example DET: 5,307 TL per m² for Turkchem Eurasia 2026. 2026 per-fair caps: 738,563 TL general fairs; 1,231,848 TL sectoral fairs; 3,698,274 TL prestigious fairs (one older snippet gives 1,292,800 TL; treat the Kobitime set as current and verify on the Ministry page). Not KOBİ-dependent. Check Cosmopack Bologna, FachPack, interpack, Luxe Pack Monaco and Packaging Innovations London on the supported list; Germany, France and the UK are likely target countries for the higher DET tier. Per fair; pre-registration before the fair. https://kobitime.com/ticaret-bakanligi-yurtdisi-yurtici-fuar-destekleri/ ; https://www.ihkib.org.tr/bilgi-bankasi/ihkib-duyurular/fuar-desteklerine-yonelik-yeni-karar-resmi-gazete-de-yayimlandi-1-ocak-2026-da-yururluge-girecek ; https://ticaret.gov.tr/ihracat/fuarlar/2025-2026-yillarinda-destek-kapsamina-alinan-yurtdisi-fuarlar ; https://ticaret.gov.tr/ihracat/fuarlar/yillar-bazinda-fuar-destek-ust-limitleri
Yurt dışı birim kira desteği (overseas unit rent; Tebliğ 2019/7) Rent of an office, store, warehouse or showroom abroad owned by the Turkish company or its foreign affiliate. Roughly USD 100,000 per year for stores and USD 75,000 for other units (snippet in USD-equivalent; 2026 TL caps on the GAİB page [to verify]); up to 4 years per country. Directly relevant to Halaman Packaging GmbH's Hamburg office (since 2018). If the 4 German years were claimed 2018-2022 the line is exhausted for Germany [to verify]; still open for a future unit in FR, IT or the UK. Rolling. https://www.itkib.org.tr/tr/ihracat-destekleri-5973-sayili-ihracat-destekleri-hakkinda-karar-yurt-disi%C2%A0birim-kira-destegi.html ; https://ticaret.gov.tr/data/633420e513b8769ec0647ee9/Birim%20Kira%20Deste%C4%9Fine%20%C4%B0li%C5%9Fkin%20Genelge.pdf ; https://www.yatirimadestek.gov.tr/pdf/assets/upload/dosyalar/ozet-birim-kira-destegi.pdf
Other 5973 lines Yurt dışı marka tescil (trademark abroad), pazara giriş projesi (market-entry study), yurt dışı pazar araştırması (travel), tanıtım (advertising abroad), küresel tedarik zinciri (supplier-development projects for OEM suppliers), yeşil mutabakata uyum projesi (Green Deal alignment: carbon footprint, LCA, EPD). 2026 caps not captured [to verify; on the ticaret.gov.tr üst limitleri page]. Not KOBİ-dependent. The Green Deal alignment line fits the ISO 14067 product footprint that French claims and the ClimatePartner-zertifiziert label need; küresel tedarik zinciri fits a "global nominated supplier". Rolling. https://www.gaib.org.tr/tr/duyurular/2026-destek-ust-limitleri-8476.html ; https://ticaret.gov.tr/destekler/ihracat-destekleri/5973-sayili-ihracat-destekleri-hakkinda-karar-destek-ust-limitleri
Marka ve TURQUALITY Brand-building abroad for branded exporters. 2026 Marka programme cap 246,634,310 TL per year; base rate P, plus 20 points for target countries and 5 for target sectors; about 4-year programme. Entry: at least USD 3 m exports in the last 36 months and a Turkish trademark. Weak fit: Halaman is a B2B contract manufacturer without a consumer brand. Low priority. Rolling. https://odsdanismanlik.com/en/blog/turquality-rehberi-2026 ; https://ticaret.gov.tr/destekler/ihracat-destekleri/5973-sayili-ihracat-destekleri-hakkinda-karara-iliskin-genelgeler/marka-ve-turquality-destegi
E-ihracat destekleri (Karar 5986) Marketplace promotion, order fulfilment, overseas warehouse rent, marketplace commissions, market-entry reports; rate P plus 20 points for target countries. 2026 caps: 73,990,019 TL per company; 221,970,061 TL for consortia, marketplaces and retail e-commerce sites; marketplace promotion about 36.9 m TL. Only if Halaman or luxurypackagings.com sells small-run boxes online to EU buyers; whether B2B marketplaces count [to verify]. Rolling. https://www.eticarethub.com/rehber/e-ihracat-devlet-destekleri-2026 ; https://kobitime.com/e-ihracat-destekleri-2026/ ; https://www.lexpera.com.tr/resmi-gazete/metin/e-ihracat-destekleri-hakkinda-karar-karar-sayisi-5986-31934
Türk Eximbank Rediscount and pre-shipment export credit, investment credit for exporters, export-credit insurance; the Ministry tops up the gap to OECD CIRR and indemnifies insurance. 2026 indicative rates: TL rediscount 9.50 to 17.00%; USD/EUR rediscount 6.00 to 8.25%; sustainable credit 5.00 to 7.00% (low confidence, simulator source). Limits: KOBİ USD 25 m, large USD 100 m (TİM deck). Rediscount credit must be closed with exports realised within 24 months of drawdown. Not KOBİ-dependent (limit differs). Halaman already financed its digital press through Eximbank with World Bank Group guarantees (docs/01). The sustainable credit line is the cheapest capital for a green or digital investment; insurance covers receivables from new EU customers. Rolling. https://www.ihracathub.com/araclar/eximbank ; https://www.eximbank.gov.tr/tr/faiz-ve-kar-payi-oranlari ; https://eximbank.gov.tr/tr/urun-ve-hizmetlerimiz/krediler/kisa-vadeli-ihracat-kredileri/reeskont-kredisi ; https://www.tim.org.tr/download/ada15745c0eb47bc862949768dba669b/3.1.T%C3%BCrk%20Eximbank-%20Krediler.pdf

7.2 R&D and innovation: TÜBİTAK and Eurostars

Programme What it funds Amount / rate Eligibility for Halaman (KOBİ test) Timing Source
TÜBİTAK 1832 Sanayide Yeşil Dönüşüm (Türkiye Yeşil Sanayi Projesi, World Bank) Industrial R&D that cuts electricity and water per unit of output, reduces non-recyclable waste or develops green technology (for Halaman: AI-driven make-ready waste reduction on the Speedmaster and Indigo, energy per sheet, deinkable or recyclable embellishment). Interest-free repayable support; repayment starts one year after project end over at most four years, twice a year; on successful completion a share of the support converts to grant. Budget caps per scale [to verify]. Open to KOBİ and large firms: no KOBİ condition. The only R&D window open now. 2026-2 call closes 12 Oct 2026, 23:59 (UTC+3), via PRODİS. https://tubitak.gov.tr/en/funds/industrial/national-support-programs/1832-call-green-transformation-industry ; https://prozon.net/sirkuler/1832-sanayide-yesil-donusum-2026-2-cagrisi-basvuruya-acildi/ ; https://musavirlerkulubu.com.tr/makale/tubitak-1832-sanayide-yesil-donusum-programi-2026-2-kobi-ve-buyuk-isletmeler-icin-detayli-rehber
TÜBİTAK 1507 KOBİ Ar-Ge Başlangıç Smaller R&D projects with genuine technical uncertainty (AI defect classification on the camera inspection unit, colour prediction for HP Indigo and Scodix, artwork-to-dieline tooling). 2026-2 terms: project budget cap 3.5 m TL; 75% grant; max 18 months. Max 2 proposals per enterprise per call window across 1507 and 1501. KOBİ-scale capital companies only. First-time-applicant friendly. Two calls a year (January and July). 2026-2 opened 20 Jul 2026 on PRODİS; deadline not captured (late Sept or early Oct by the usual rhythm), so effectively closed for a new applicant. Plan for 2027-1, opening about January 2027. https://prozon.net/sirkuler/tubitak-1501-1507-2026-2-cagrilari-destek-oranlari/ ; https://tubitak.gov.tr/tr/duyuru/1501-sanayi-ar-ge-destek-programi-ve-1507-kobi-ar-ge-baslangic-destek-programi-2026-yili-2-cagrilari-acildi ; https://tubitak.gov.tr/en/funds/industrial/national-support-programs/1507-tubitak-sme-rd-start-support-program
TÜBİTAK 1501 Sanayi Ar-Ge Larger industrial R&D projects, up to 24 months (extendable to 36). 2026-2 tiered support: 75% for a firm's first five supported projects with a grant cap of 20 m TL per project; 60% from the sixth project (projects contracted since 1 Jan 2020 count). Above 19 m TL an economic feasibility report is required. KOBİ-scale capital companies only (since the 2025 calls). For a first-time applicant: 75%, up to 20 m TL grant. 2026-2 opened 20 Jul 2026 (call text 13 Jul 2026 v2); next window 2027-1, about January 2027. https://prozon.net/sirkuler/tubitak-1501-1507-2026-2-cagrilari-destek-oranlari/ ; https://tubitak.gov.tr/sites/default/files/2026-07/1501_Sanayi_Ar-Ge_Destek_Programi_2026-2_Proje_Cagri_Metni_13.07.2026_v2.pdf ; https://tubitak.gov.tr/en/funds/industrial/national-support-programs/1501-industrial-rd-projects-grant-programme
TÜBİTAK 1711 Yapay Zekâ Ekosistem Çağrısı Turning AI technologies into products for a customer organisation's needs; priority areas include Smart Manufacturing Systems and Climate Change and Sustainability. Since 2022: 61 projects, 353.7 m TL. Per-project budget, support rates for customer versus provider and cost sharing [to verify]. Halaman as Customer Organisation: any capital company established in Türkiye with a signed cooperation agreement; KOBİ status not required for that role. Partners: at least one SME-scale technology company and at least one university lab or public research centre. Fifth call ran 15 Jun to 18 Sep 2026 (missed by four days). Next call expected mid-2027, about June to September. https://tubitak.gov.tr/en/announcement/1711-artificial-intelligence-ecosystem-2026-call-open-applications ; https://tubitak.gov.tr/en/funds/industrial/national-support-programs/1711-artificial-intelligence-ecosystem-call ; https://www.yatirimadestek.gov.tr/haber/1711-yapay-zeka-ekosistem-cagrisi/137
Eurostars-3 via TÜBİTAK 1709 (EUREKA); Horizon Europe Transnational R&D consortia of at least two independent entities from two Eurostars countries, SME-led; Turkish capital companies funded nationally via 1709. Türkiye has been associated to Horizon Europe since 1 Jan 2021. National funding per partner (TÜBİTAK terms for the Turkish partner; rate not captured). Not KOBİ-dependent for an industrial partner (large partners allowed; the consortium must be SME-led). Fit: a joint project with a German or Nordic packaging-AI or inspection-software SME. Call 10 closed 19 Mar 2026; Call 11 deadline September 2026 (exact day not captured); next deadline about March 2027. https://tubitak.gov.tr/en/announcement/1709-eureka-eurostars-20261-call-open-application ; https://www.eurekanetwork.org/programmes-and-calls/eurostars/eurostars-call-for-projects-september-2026/ ; https://ec.europa.eu/info/funding-tenders/opportunities/docs/2021-2027/common/guidance/list-3rd-country-participation_horizon-euratom_en.pdf
AI EDIH Türkiye (Digital Europe Programme) and Herkes İçin GPU EDIH services: test-before-invest, training, funding advice, AI and HPC testbeds (MEXT Digital Factory, İTÜ UHEM and AI Institute, BİLGEM B3LAB, İSO prototyping centre). Partners include MESS, MEXT, İTÜ, İSO, TÜBİTAK BİLGEM, İSTKA, İTÜ ARI Teknokent and Bilkent. "Herkes İçin GPU": at least 2 million GPU-hours per year of credit for SMEs, start-ups and researchers via at least 5 accredited domestic data centres. Türkiye AI Action Plan 2026-2030 published in the Official Gazette on 18 Aug 2026. Free or subsidised services; subsidy level depends on SME status [to verify]. First stop for an AI-readiness assessment in Istanbul; İSO is a partner and Halaman is an İSO member by location [inference]. Rolling. https://www.aiedihturkiye.com/en ; https://en.bilgem.tubitak.gov.tr/en/the-ai-edih-turkiye-consortium-in-which-tubitak-bilgem-is-a-partner-qualified-to-join-the-european-digital-innovation-hubs-edih-network/ ; https://musavirlerkulubu.com.tr/makale/sanayi-ve-teknoloji-bakanligindan-kobilere-ozel-herkes-icin-gpu-programi-2026 ; https://www.sanayi.gov.tr/yapayzekaeylemplani

7.3 KOSGEB: all lines require KOBİ status

Programme What it funds Amount / rate Eligibility for Halaman (KOBİ test) Timing Source
KOSGEB KOBİ Dijital Dönüşüm Destek Programı New machinery, equipment, software and hardware approved by the KOSGEB board, financed by investment credit from protocol banks; all items must be new. Credit 1 m to 20 m TL per enterprise; programme term 12 months; credit term up to 36 months. One snippet says KOSGEB pays the interest up to 20 points; another says the interest-support definition was removed by the Presidency decision of 11 May 2026 (No. 729361), with a new Yönerge dated 13 Jul 2026. Current mechanism [to verify; low confidence]. Whether ERP, MIS, AI licences and cloud subscriptions count as "yazılım" [to verify]. KOBİ required. Usable once per enterprise. Best fit for an MIS or ERP, AI inspection and colour-management package. Continuously open. https://www.kosgeb.gov.tr/site/tr/genel/destekdetay/9144/kobi-dijital-donusum-destek-programi ; https://webdosya.kosgeb.gov.tr/Content/Upload/Dosya/KOB%C4%B0%20Dijital%20Donusum%20DP/2026/2026.07.13/KOB%C4%B0_Dijital_D%C3%B6n%C3%BC%C5%9F%C3%BCm_Destek_Program%C4%B1_Y%C3%B6nergesi.pdf ; https://pkf.com.tr/cagri-takvimi/kosgeb-kobi-dijital-donusum-destek-programi/
KOSGEB Kapasite Geliştirme Destek Programı Project-based investment credit for training, consultancy and mentoring, certification, test and analysis, marketing, design, industrial property, machinery, equipment and moulds, software and personnel. Credit 1 m to 20 m TL (30 m TL for defence suppliers) from a partner bank with 20 points of interest support from KOSGEB. KOBİ required; new assets. Fit: MIS or ERP plus AI software plus certification (ISO 15378, FSC module) plus consultancy in one project. Period-based; 2026/3 application period announced (application guide v2.0, 2026). https://www.kosgeb.gov.tr/site/tr/genel/destekdetay/9200/kapasite-gelistirme-destek-programi ; https://webdosya.kosgeb.gov.tr/Content/Upload/Dosya/KAPAS%C4%B0TE%20GEL%C4%B0ST%C4%B0RME/2026/Kapasite_Gelis%CC%A7tirme_Destek_Program%C4%B1_Bas%CC%A7vuru_K%C4%B1lavuzu__2.0.pdf ; https://rasyotek.com.tr/blog/kosgeb-kapasite-gelistirme-2026-3-basvurulari/ ; https://www.trthaber.com/haber/ekonomi/kosgeb-destek-ust-limiti-30-milyon-liraya-yukseltildi-947383.html
KOSGEB Yapay Zekâ Kredi Programı (new, Yönerge 13 Jun 2026) Payment for services from AI data centres and providers that have signed a protocol with KOSGEB: compute, data storage, AI platform. Disbursed through "GO Dijital Cüzdan". Credit 500,000 to 5,000,000 TL per enterprise; no interest or commission; 24-month term with 12 months grace then 12 equal instalments. KOBİ required. One snippet ties it to holders of the Teknogirişim badge; whether all KOBİs qualify [to verify]. If open, it funds the cloud AI, LLM and API subscriptions of the automation plan at 0% for two years; if restricted, Halaman's AI vendor may qualify instead. Applications 9 Jul to 31 Dec 2026 via KOBİ Bilgi Sistemi. https://www.kosgeb.gov.tr/site/tr/genel/detay/9413/yapay-zek-kredi-programi ; https://webdosya.kosgeb.gov.tr/Content/Upload/Dosya/Yapay%20Zeka%20Kredi%20Programi/2026/Yapay_Zeka_Kredi_Yo%CC%88nergesi_13.06.2026.pdf ; https://rasyotek.com.tr/blog/kosgeb-yapay-zeka-kredisi/
KOSGEB Yeşil Sanayi Destek Programı (Türkiye Yeşil Sanayi Projesi, World Bank, to 2029) Rooftop solar for industrial SMEs; clean and circular production (efficient motors, water saving). Up to 14 m TL for solar installations; up to 4 m TL for efficient-motor or water-saving projects. Small and medium enterprises only (no micro). Halaman already has rooftop solar; a capacity extension or LED, compressed-air and motor project fits. Calls run under the project; current window [to verify]. https://www.kosgeb.gov.tr/site/tr/genel/destekdetay/9022/yesil-sanayi-destek-programi ; https://www.kosgeb.gov.tr/site/tr/genel/detay/9029/turkiye-yesil-sanayi-projesi ; https://kobitime.com/kosgeb-yesil-sanayi-destek-programi-basvuru-sartlari/
KOSGEB Yurt Dışı Pazar Destek Programı Projects to enter new export markets: promotion, fairs and travel, test and certification, personnel. Ceiling 300,000 TL: 210,000 TL grant plus 90,000 TL repayable (70/30). Sub-caps: promotion 80,000 TL; overseas fairs and travel 150,000 TL; test, analysis and certification 100,000 TL; personnel 100% grant on a minimum-wage basis; 8 to 24 months. KOBİ required; balance-sheet books in the last approved year; a Turkish trademark registration; usable once. Small money relative to Halaman's size; the 5973 lines are the relevant export instruments. Continuously open. https://www.kosgeb.gov.tr/materyal/yurtdisipazar/story.html ; https://www.alkandanismanlik.com.tr/kosgeb-yurt-disi-pazar-destek-programi ; https://www.kosgeb.gov.tr/site/tr/genel/destekdetay/7139/yurt-disi-pazar-destek-programi
Model Fabrika Öğren-Dönüş and KOSGEB SEGEM Experiential lean and digital transformation training in a real production environment: per wave, two days of training at the Model Fabrika followed by on-site coaching in a pilot area. KOSGEB grants the centres up to 6.5 m TL per year for 10 years; centres to grow from 12 to 16 by end 2027 (Ankara ASO, Bursa, Eskişehir confirmed; Istanbul centre not identified [to verify]). KOSGEB co-funds the Öğren-Dönüş fee for KOBİs; amount [to verify]. KOBİ for the SEGEM subsidy. Low-cost entry for OEE and SMED on die-cutters and folder-gluers. Ongoing waves (Eskişehir March 2026 wave documented). https://istanbulticaretgazetesi.com/model-fabrika-sayisi-16ya-cikacak-kobilere-yeni-destek-verilecek ; https://www.modelfabrika.org/ogren-donus-programi/ ; https://www.kosgeb.gov.tr/site/tr/genel/destekdetay/8880/hizmet-saglayicilar ; https://www.eso.org.tr/eskisehir-model-fabrika-ogren-donus-programi-basliyor--mart--2026

7.4 Investment incentives and regional programmes: not KOBİ-dependent

Programme What it funds Amount / rate Eligibility for Halaman (KOBİ test) Timing Source
Sanayi ve Teknoloji Bakanlığı, 9903 sayılı Karar (30 May 2025; Tebliğ 2025/1 of 21 Jun 2025): Yeşil Dönüşüm and Dijital Dönüşüm programmes New investments; Dijital Dönüşüm integrates technological products and solutions into enterprises, Yeşil Dönüşüm covers resource-efficient, low-carbon, circular production. Instruments: VAT exemption, customs-duty exemption, tax reduction, SGK employer-share support, interest or profit-share support, plus a new machine support. Investments of at least 50 m TL under the two programmes enter the Priority Investments scheme without the standard evaluation. General minimum fixed investment 12 m TL in regions 1-2 in 2025 (Istanbul is region 1), indexed annually. Rooftop solar of 240 kW or more for self-consumption gets at least region-4 incentives regardless of location (below 240 kW and modernisation excluded). Region-1 rates and 2026 indexed thresholds [to verify]. Not KOBİ-dependent. A packaged twin-transformation investment (additional solar of 240 kW or more on the 14,000 m² roof, UV-LED or energy-efficient drying, MIS and AI inspection, next press or finishing line) can reach 50 m TL; any single line of 12 m TL or more can be documented for VAT and customs relief. Needs a Yatırım Teşvik Belgesi through E-TUYS before spending. Rolling (E-TUYS). Art. 5 paras 11 to 14 in force since 1 Jan 2026. https://www.pwc.com.tr/tr/hizmetlerimiz/vergi/dolayli-vergi/bultenler/yatirim-tesvik-bultenleri/2025/2025-9903-sayili-yatirimlardaki-devlet-yardimlari-hakkindaki-karar.html ; https://www.verginet.net/dtt/11/Vergi-Sirkuleri-2025-57.aspx ; https://www.piagrid.com/enerji-tesvik-ve-destekleri/sanayi-bakanligi ; https://www.azimutsolarenerji.com.tr/ges-tesvikleri-2026.html ; https://tesvikakademi.com/haber/yatirimlarda-devlet-yardimlari-9903/
Teknoloji Odaklı Sanayi Hamlesi (HAMLE) Investments by producers of listed priority products. 2026 calls: Advanced Material Technologies and Critical Raw Materials (open from 20 May 2026; 73 priority products, 86 technology areas, 34 critical raw materials) and Biotechnology and Sustainable Life Technologies. Minimum investment 30 m TL; 10 m TL for software-only projects. No fit: paper packaging is not a priority product; HAMLE funds makers of listed goods, not users. Only relevant if Halaman productises a software or AI tool. 2026 calls open; product lists on hamle.gov.tr. https://www.sistemglobal.com.tr/cozumlerimiz/proje-ve-yatirim-yonetimi/teknoloji-odakli-sanayi-hamlesi/ ; https://sd.com.tr/teknoloji-odakli-sanayi-hamlesi-programi-acildi-2/ ; https://www.hamle.gov.tr/
İSTKA (Istanbul Development Agency) mali destek programları 2025 İkiz Dönüşüm (twin transition) programme: green and digital transformation in manufacturing, energy efficiency, clean production, digitalisation, innovation. 2026: Yaratıcı Ekonominin Güçlendirilmesi (creative economy: design, media, content). 2025 İkiz Dönüşüm: 200 m TL budget within a 550 m TL total; 3 m to 15 m TL per project; support between 25% and 90% of eligible cost. 2026 creative-economy amounts [to verify]. Not KOBİ-dependent (İSTKA sets its own rules per call). The 2025 twin-transition call is closed and no 2026 successor was found; the creative-economy call fits only a packaging design-studio angle. Watch for a 2027 twin-transition call. 2026 creative-economy applications open 22 Sep 2026; deadline [to verify]. https://www.istka.org.tr/Archive/Content/37dea51877f0ef8ed2dddf549b89566930579e98.pdf ; https://www.aa.com.tr/tr/ekonomi/istkanin-2025-mali-destek-programlarinin-tutarti-550-milyon-lira-olacak-/3469186 ; https://musavirlerkulubu.com.tr/makale/istka-2026-yaratici-ekonominin-guclendirilmesi-mali-destek-programi-kobi-ve-mali-musavir-rehberi ; https://www.istka.org.tr/

7.5 Germany and Hamburg: for Halaman Packaging GmbH

All German KMU schemes apply the EU SME definition to the linked group (Halaman A.Ş. plus the GmbH): about 200 staff passes the headcount test; group turnover not above EUR 50 m or balance sheet not above EUR 43 m must also hold, which is plausible but unverified [to verify]. Loan products and free advisory services do not depend on it.

Programme What it funds Amount / rate Eligibility for Halaman (KOBİ test) Timing Source
IFB Hamburg, Hamburg Digital Check Qualified digitalisation and AI consultancy for SMEs with a Hamburg establishment. Grant of up to 50%, max EUR 7,500. GmbH with its Hamburg Betriebsstätte; EU-SME test at group level. Use for an AI-supported sales and CRM concept. "Stand April 2026": applications expected to be possible until October 2026. Apply now. https://www.ifbhh.de/foerderprogramm/hamburg-digital-check ; https://www.hamburgdigitalcheck.de/ ; https://www.foerderbase.de/foerderprogramme/hamburg-digital-check
IFB Hamburg, Hamburg-Kredit Digital (and Hamburg-Kredit Innovation) Hardware, software, IT security, training; refinanced from the KfW ERP-Förderkredit Digitalisierung. Loans from EUR 25,000 to EUR 2,500,000, up to 10 years; Hamburg grant of up to 12% of the loan (max EUR 20,000); 50% liability release for the bank. GmbH via its Hausbank. Innovation variant conditions [to verify]. Rolling. https://www.ifbhh.de/foerderprogramm/hamburg-kredit-digital ; https://www.foerderdatenbank.de/FDB/Content/DE/Foerderprogramm/Land/Hamburg/hamburg-kredit-digital.html ; https://www.subventa.de/foerderprogramme-hamburg/
KfW ERP-Förderkredit Digitalisierung (511/512) and Innovation (513/514) Digitalisation and innovation investments and working capital. 3.5 to 5.2% interest; up to EUR 25 m per project; up to 3 grace years; 10-year term; from EUR 25,000 with no minimum since 2026. German subsidiaries, branches or establishments of companies based abroad are eligible applicants (majority privately owned), so the GmbH qualifies via its Hausbank. Rolling. https://www.kfw.de/inlandsfoerderung/Unternehmen/Innovation-und-Digitalisierung/F%C3%B6rderprodukte/ERP-F%C3%B6rderkredit-Digitalisierung-(511-512)/ ; https://www.kfw.de/PDF/Download-Center/F%C3%B6rderprogramme-(Inlandsf%C3%B6rderung)/PDF-Dokumente/6000005251_M_511.pdf ; https://skill-sprinters.de/blog/foerderung/kfw-erp-foerderkredit-digitalisierung-innovation-2026/
BAFA, Förderung unternehmerischen Know-hows External consultancy for existing firms; AI consulting explicitly eligible. 50% in the old Länder (Hamburg) on max EUR 3,000 eligible cost, so EUR 1,500. GmbH as KMU. Small; combining with the Digital Check only for different consultancy scopes [to verify]. Rolling. https://www.bafa.de/SharedDocs/Standardartikel/Aufgaben/U/unternehmensberatung.html ; https://skill-sprinters.de/blog/foerderung/bafa-foerderung-unternehmerischen-know-hows-ki-2026/
INQA-Coaching (BMAS, ESF+) Coached change processes for digital and AI adoption with employee participation. Up to 12 consulting days at max EUR 1,200 per day net, funded at 80%: up to EUR 11,520. KMU under 250 staff; minimum staff at the GmbH [to verify]. Use for a 12-day coached rollout of AI-assisted sales and customer-service processes in Hamburg. Rolling. https://www.inqa.de/DE/angebote/inqa-coaching/uebersicht.html ; https://www.foerderdatenbank.de/FDB/Content/DE/Foerderprogramm/Bund/BMAS/inqa-coaching-2.html
Mittelstand-Digital Zentrum Hamburg Free workshops, company visits, consultation hours and AI-readiness checks (federally funded); KI-Summit held 8 Sep 2026. Free. No SME test for the free services [per the notes]. The Mittelstand-Digital programme ends in 2026; a successor from 2027 is announced but unspecified. Book before year-end. https://digitalzentrum-hamburg.de/ ; https://digitalzentrum-hamburg.de/aktuelles/kuenstliche-intelligenz/ ; https://mybusinessfuture.com/mittelstand-digital-zentren-bmwk-foerderung-auslauf-2026-nachfolge-2027/
Ended: Digital Jetzt, go-digital Federal digitalisation grants. None. The Digital Jetzt portal was shut down on 31 Mar 2026; go-digital ended; Länder digital bonuses (BY, NRW, BW, ST) do not cover Hamburg. Closed. https://www.foerderperspektive.de/wissen/magazin/digital-jetzt-foerderung/ ; https://skill-sprinters.de/blog/foerderung/digital-jetzt-go-digital-alternativen-2026/

7.6 How to sequence the funding

First settle KOBİ status (action 11). Whatever the answer, four lines are open now and do not depend on it: the pazara giriş belgesi reimbursement for every certificate and test in sections 4 and 5, the fair support for the 2027 fair calendar, TÜBİTAK 1832 by 12 Oct 2026 and the IFB Hamburg Digital Check by October 2026. If Halaman is a KOBİ, add the KOSGEB Yapay Zekâ Kredi before 31 Dec 2026 for cloud AI services, a Kapasite Geliştirme project for the MIS and product-master layer, and a 1507 project (3.5 m TL, 75%) or a 1501 project (up to 20 m TL grant) in the January 2027 window. If Halaman is above the 1 bn TL line, the R&D route is 1711 as customer organisation in 2027 and Eurostars in March 2027, and the investment route is a 9903 Yatırım Teşvik Belgesi (any line of 12 m TL or more; 50 m TL for the evaluation-free digital or green programme). The German lines are the GmbH's own: Digital Check now, KfW or Hamburg-Kredit Digital for hardware and software, INQA for the coached rollout.

7.7 Funding calendar (next 12 months)

When Event Programme Applicant Note
22 Sep 2026 Opens İSTKA Yaratıcı Ekonominin Güçlendirilmesi MDP Halaman A.Ş. Creative-economy scope; weak fit; deadline [to verify]
Sep 2026 (exact day not captured) Closes Eurostars Call 11 via TÜBİTAK 1709 A.Ş. plus EU SME partner Effectively missed; next about Mar 2027
Late Sep to early Oct 2026 (not captured) Closes TÜBİTAK 1507 and 1501 2026-2 A.Ş. if KOBİ Closed for a new applicant; prepare 2027-1
Until about Oct 2026 Closes IFB Hamburg Digital Check (50%, max EUR 7,500) GmbH Apply now
12 Oct 2026, 23:59 Closes TÜBİTAK 1832 Sanayide Yeşil Dönüşüm 2026-2 A.Ş. (KOBİ or large) Top R&D window; PRODİS
Q4 2026 Book Mittelstand-Digital Zentrum Hamburg free services GmbH Programme ends 2026
31 Dec 2026 Closes KOSGEB Yapay Zekâ Kredi (0.5 to 5 m TL at 0%) A.Ş. if KOBİ Badge restriction [to verify]
31 Dec 2026 Year-end 2026 ceilings for 5973 lines (fairs, certificates, units) A.Ş. File 2026 fair and certificate claims via DYS
1 Jan 2027 Reset 5973 and 5986 ceilings indexed; 9903 minimum investment indexed A.Ş. New caps published by the exporter associations
About Jan 2027 Opens TÜBİTAK 1507 and 1501 2027-1 A.Ş. if KOBİ Max 2 proposals across both
About Mar 2027 Closes Eurostars 2027/1 via TÜBİTAK 1709 Consortium Needs a foreign SME lead
31 Mar 2027 Filing Ambalaj Bilgi Sistemi annual notification (compliance, not funding) A.Ş. Kept here so one calendar holds both
About Jun to Sep 2027 Window TÜBİTAK 1711 AI Ecosystem 2027 A.Ş. as customer organisation Cooperation agreement first (action 14)
Per fair, before the fair Pre-register Yurt dışı fuar desteği (m² × DET) A.Ş. Cosmopack, FachPack and others on the supported list
Rolling Open Pazara giriş belgesi; yurt dışı birim; 9903 E-TUYS; KOSGEB Kapasite Geliştirme periods (2026/3 current); KfW and Hamburg-Kredit Digital; BAFA; INQA; AI EDIH Türkiye; Eximbank A.Ş. or GmbH as stated See sections 7.1 to 7.5

8. Sources

Regulation (EU), listed once each; all accessed as search snippets on 22 Sep 2026 via research/regulation-compliance.md (runs 1 and 2).

Türkiye (regulation):

Türkiye and Germany (funding), via research/incentives-funding.md (runs 1 and 2):

Still not retrievable from this environment (all fetches blocked; every fact above rests on snippets): eur-lex ; environment.ec.europa.eu ; resmigazete.gov.tr ; ticaret.gov.tr ; kosgeb.gov.tr ; tubitak.gov.tr ; istka.org.tr ; brcgs.com ; sedex.com ; ecovadis.com ; ifbhh.de ; bafa.de ; digitalzentrum-hamburg.de ; foerderdatenbank.de.

Repository files used: research/CONTEXT.md, docs/01-company-profile.md, research/regulation-compliance.md and .facts.json, research/incentives-funding.md and .facts.json, research/owner-supplied-page-extraction.md (section 4, certificates on halaman.com).